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vf/xe ms';
bl v;k; dks i<+us osQ mijkar vki%
! fokh; fooj.kksa ds dFkuksa dh izfr dks
le> ik;saxs_
! fofHkUu i.k/kfj;ksa dh igpku vkSj muls
lacfa /r vko';d lwpukvksa dks le> ik;sxa _s
! iwth vkSj vkxe O;; rFkk izkfIr ds e;
vUrj dj ik;saxs_
! O;kikfjd o gkfu vkSj ykHk [kkrs dh
vo/kj.kk vkSj mldks dSls rS;kj fd;k
tkrk gS] dh O;k[;k dj ik;saxs_
! ldy ykHk] fuoy ykHk vkSj izpkyu ykHk
dh dFkuksa dh izfr dks le> losQa xs_
!
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vUnj gS ;k ckgj gSA izR;sd mi;ksxdrkZ dk O;kikj djus dk ms'; vyx&vyx gksrk gSA vr% bUgsa
vyx&vyx izdkj dh lwpukvksa dh vko';drk gksrh gSA laf{kIr :i ls fofHkUu mi;ksxdrkZvksa dks
O;kikj ls lacaf/r fofHkUu fokh; fooj.kksa ls lwpukvksa dh vko';drk gksrh gSA
uke
ljdkj
vkarfjd
ckg~;
bldk dk;Z O;oLFkkid osQ :i lHkh i.k/kfj;ksa osQ fgrksa dks lqjf{kr j[kukA
esa tufgr dkuwuksa dks rS;kj djukA pawfd ljdkj O;kikj djksa dks yxkrh gS] vr%
;s O;kikj esa gksus okys ykHk esa fo'ks"k #fp
j[krs gSa blds vfrfjDr dbZ tkudkfj;ksa
dks Hkh izkIr djrs gSaA
le`f dh n`f"V ls O;kikj esa /u O;kikj osQ xr ykHkksa rFkk fokh; fLFkfr osQ
fuos'k esa #fp j[krk gSA
lkFk Hkfo"; osQ fu"iknu ls lacaf/r lwpuk,a
izkIr djus dh bPNkA
cSad
ckg~;
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izca/d
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2.
jkstukeps esa lkSnksa dks fy[kuk fliQZ mUgh lkSnksa dks vfHkysf[kr djsa ftuesa eqnzk dk vknku&iznku gqvk gksA
vfHkys[ku esa iz;ksx vk;h iz.kkyh dks f}&izfo"V&iz.kkyh dgrs gSaA tgka ij nks rF; (tek o uke) izR;sd
lkSns esa fy[ks tkrs gSaA nks ckj iz;ksx esa vk;s ,d gh izdkj osQ lkSns dks lgk;d iqLrd esa fy[kk tkrk
gS ftls lgk;d jkstukepk dgrs gSaA lHkh lkSnksa dks jkstukepk esa fy[kus osQ vykok lgk;d jkstukepk
esa Hkh fy[kk tkrk gSA mnkgj.k & O;kikj dh lHkh lk[k fo; dks fch iqLrd esa vkaSj lHkh lk[k ;
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fokh; fooj.k 1
dks ; iqLrd esa fy[kk tk;sxkA lgk;d iqLrd dk ,d vkSj mnkgj.k fo; okilh iqLrd] ; okilh
iqLrd gSA ,d vU; fof'k"V iqLrd jksdM+ cgh gS ftlesa cSad osQ lkFk lHkh lkSnksa dks fy[kk tkrk gSA
os izfo"V;ka tks fdlh Hkh iqLrd esa ugha gksrh gSa mUgsa vo'ks"k tuZy esa fy[kk tkrk gS ftls mi;qDr jkstukepk
dgrs gSaA
3.
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9.2
iqLrdksa dh izfof"V;ksa dks cgh;ksa esa mi;qDr [kkrksa esa fy[kk tkrk gSA
[kkrksa osQ 'ks"k dks lwphc rjhosQ ls fooj.k cukuk ryiV dgykrk gSA ;fn tek o uke dk iw.kZ vkil
esa feyrk gS rks og vadxf.krh; =kqfV jfgr ekuk tkrk gSA
ryiV fokh; fooj.k dks rS;kj djus dk vk/kj gksrk gS] tSls rqyu&i=k vkSj O;kikfjd rFkk ykHk vkSj
gkfu [kkrkA
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ys[kkadu esa vafre egRoiw.kZ vUrj iwth vkSj vkxe enksa osQ e; gksrk gSA O;kikj o ykHk vkSj gkfu [kkrk
o rqyu&i=k rS;kj djus esa ;g vUrj vge Hkwfedk vnk djrk gSA O;kikj o ykHk vkSj gkfu [kkrk vkxe
enksa osQ Hkkx gSa tks iwth enksa dh lgk;rk ls rqyu&i=kksa dks rS;kj djrs gSaA
9.2.1
iwthxr O;;
tc dHkh Hkqxrku vkSj@vFkok [kpsZ ekStwn nkf;Roksa osQ lek;kstu osQ vfrfjDr fdlh vU; dkj.k ls gksrk
gS rks mls O;; dgrs gSaA tc Hkh O;; osQ fy;s .k fy;k tkrk gS rks mls O;kikj esa ykHk ikus dh n`f"V
ls ns[kk tkrk gSA O;; dk ykHk ,d ys[kko"kZ vFkok mlls vf/d le; osQ fy;s gks ldrk gSA ;fn O;;
dk ykHk ,d ys[kko"kZ osQ fy;s fy;k tkrk gS rks mls vkxe O;; dgrs gSaA lkekU;r% bls ,d fnu osQ
O;kikj lapkyu osQ fy, iz;ksx fd;k tkrk gSA mnkgj.k] osru dk Hkqxrku] fdjk;k vkfnA orZeku ys[kkadu
l=k esa fd;k x;k osru dk Hkqxrku O;kikj dks vkus okys ys[kkadu l=k esa ykHk ugha nsrk gS D;ksafd
deZpkjh osQoy orZeku ys[kkadu l=k esa gh viuk ;ksxnku nsrs gSaA deZpkfj;ksa dks vxys ys[kkadu l=k esa
muosQ dk;Z osQ fy;s mldk Hkqxrku djuk gksxkA ;fn O;; ij ykHk ,d ys[kkadu l=k ls vf/d c<+k;k
tkrk gS rks bls iwth O;; osQ uke ls tkuk tk,xkA mnkgj.kkFkZ% O;kikj esa iz;ksx vkus okys iQuhZpj dk
HkqxrkuA okZeku ys[kkadu l=k esa fy;k x;k iQuhZpj vkus okys dbZ ys[kkadu l=kksa dks ykHk igqpk,xkA
iwth O;; osQ fy;s lk/kj.k mnkgj.k py ifjlaifk osQ fy, Hkqxrku vkSj@vFkok py ifjlaifk dks c<+kus]
tksM+us osQ fy;s Hkqxrku iwth O;; o vkxe O;; esa fuEufyf[kr varj ;ku nsus ;ksX; gSa%
(v) iwth O;; O;kikj dh vk; {kerk dks c<+krk gS tcfd vkxe O;;] O;; dh {kerk dks ;Fkk
fLFkfr esa cuk;s j[krk gSA
(c) iwth O;; py laifk dks vf/xzfgr djus osQ fy;s iz;ksx fd;k tkrk gS tcfd vkxe O;;
fdlh Hkh fnu osQ O;kikj lapkyu osQ fy;s iz;ksx esa yk;h tkrh gSA
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(l) lk/kj.kr% vkxe O;; iquxZeu O;; gS tcfd iwth O;; iquxZeu O;; ugha gSA
(n) iwth O;; ,d ;k ,d ls vf/d ys[kkadu l=k osQ fy;s ykHkdkjh gksrk gS tcfd vkxe O;;
,d gh ys[kkadu l=k osQ fy;s ykHkdkjh gksrk gSA
(/) iw t h O;; (kl dk fo"k;) rq y u&i=k ij fy[kk tkrk gS tcfd vkxe O;; (cdk;k
os Q lek;ks t u rFkk iw o Z n k Hkq x rku dk fo"k;) dks O;kikfjd rFkk ykHk vkS j gkfu
[kkrk es a fy[kk tkrk gS A
dHkh&dHkh iwth O;; o vkxe O;; dks vyx&vyx djuk dfBu gks tkrk gSA lkekU; fLFkfr
esa] foKkiu ij O;; vkxe O;; dk en gksrk gSA fdlh u;s mRikn dks ykus osQ fy;s mlosQ
foKkiu ij dkiQh vf/d [kpZ fd;k tkrk gS] ftls yksx ;kn j[k ldsaA tks vkxe O;; esa mlh
ys[kkadu l=k esa vk;sxk fdUrq bloQk ykHk ,d ls vf/d ys[kkadu l=kksa esa izkIr gksrk gS ,sls
O;; dks vLFkfxr (deferred) vkxe O;; osQ uke ls tkuk tkrk gSA
O;; ,d O;kid 'kCn gS ftlesa [kpZ osQ lkFk ifjlaifk Hkh 'kkfey gSA O;; o [kpZ (ykxr) esa vUrj
gksrk gS O;; fdlh Hkh O;kikfjd izfr"Bku }kjk fd;k x;k [kpZ gSA O;; dk og Hkkx tks orZeku ys[kkadu
l=k osQ fd;s x;s [kpZ osQ iz;ksx esa vkrk gS mls orZeku ys[kakdu l=k dk (ykxr) [kpZ dgrs gSAa
vkxe O;; orZeku ys[kkadu l=k [kpZ ;k ykxr dks dgrs gSa ftls O;kikfjd rFkk ykHk vkSj gkfu
[kkrk esa n'kkZ;k tkrk gSA vr% fdlh O;kikfjd izfr"Bku }kjk osru dk Hkqxrku orZeku ys[kkadu l=k osQ
[kpZ (ykxr) esa vkrk gSA iwth O;; Hkh vUrr% vk; fooj.k esa fy;k tkrk gS vkSj mls ,d ;k ,d ls
vf/d ys[kkadu l=k osQ fy;s O;k[;f;r dj fn;k tkrk gSA vr% iQuhZpj ij O;; 50,000 #- dk gqvk
gS bl iQuhZpj dk iz;ksx vxys ikp o"kks rd gksxk rks bldh ykxr dks ikp leku Hkkxksa esa foHkkftr
dj fn;k tk,xkA vr% bls izfro"kZ 10,000 ij fy[kk tk,xkA ,sls [kpZ (ykxr) dks kl dgrs gSaA blh
izdkj vLFkkfxr vkxe O;; dks Hkh iwth O;; esa ys fy;k tkrk gSA mUgsa vuqekfur vof/ osQ vuq:i
fy;k tkrk gSA
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9.2.2
izkfIr
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O;kikj esa mijksDr iwth O;; izkfIr fu/kZj.k dh rjg izkfIr dks fy;k tkrk gSA ;fn izkfIr /u okilh ls
lacaf/r gS rks mUgsa iwth izkfIr osQ uke ls tkuk tkrk gSA mnkgj.k osQ rkSj ij ekfyd }kjk vfrfjDr ku
tqVkuk vFkok fdlh cSad ls .k ysuk ;s nksuksa izkfIr nkf;Ro ls lacaf/r gS] loZizFke Lokeh (LokfeRo
rFkk nwljk ckgjh O;fDr;ksa ds fy, ftls ns;rk, dgrs gSa) iwth izkfIr dk ,d nwljk mnkgj.k gS vpy
ifjlaifk dk fo; tSls iqjkuh e'khujh vFkok iQuhZpjA ;fn dksbZ izkfIr /u okilh ls lacaf/r ugha gS
rFkk vpy ifjlaifk osQ fo; osQ :i esa ugha gS rks mls vkxe izkfIr dgrs gSaA ,slh izkfIr dk mnkgj.k
gSA O;kikfjd izfr"Bku }kjk fch vkSj fuos'k ij feyus okyk C;ktA
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fokh; fooj.k 1
9.2.3
tSls fd igys crk;k tk pqdk gS iwth o vkxe laca/h enksa ds e; varj O;kikfjd o ykHk vkSj gkfu
[kkrs rFkk rqyu&i=k dks cukus esa vfr egRoiw.kZ gksrs gSaA pwafd vkxe ykxr osQ lHkh enksa dks O;kikfjd
o ykHk vkSj gkfu [kkrk esa fy;k tkrk gS vkSj iwth izfr okys enksa dks rqyu&i=k esa fy;k tkrk gSA ;fn
fdlh en dks xyr oxhZdj.k dj fn;k tkrk gSA tSls ;fn fdlh vkxe en dks iwth en osQ :i esa fy;k
x;k gS] blosQ foijhr Hkh] rks ykHk o gkfu dk vkdyu xyr gks tk;sxkA mnkgj.k% ,d ys[kkadu vof/
esa vkxe vk; 10,00,000 #- gS vkSj O;; 8,00,000 #- gS rks mldk ykHk 2,00,000 #- gksuk pkfg,A
blosQ fooj.kksa dks iqu% fujh{k.k djus ij ;g Kkr gksrk gS fd vkxe en osQ 20,000 #- (e'khu dh ejEer
djus ij O;;) dks iwth en (e'khujh dh ykxr esa tksM+k x;k) osQ :i esa fy[kk x;k gSA vr% ;g bl
vof/ dh ykxr dk fgLlk ugha gSA bldk vFkZ ;g vkrk gS fd bl vof/ dh vlyh ykxr 8,20,000
gS u fd 8,00,000 #- rks okLrfod ykHk 1,80,000 #- gS u fd 2,00,000 #- gSA nwljs 'kCnksa esa ;g
dg ldrs gSa fd ykHk dks c<+kdj fy[kk x;k gSA Bhd blh rjg iwth en xyrh ls vkxe en esa fn[kk;k
tk;s rks ;g ykHk de djosQ crk;sxk rFkk py ifjlEifk dks Hkh de dj nsxkA vr% fokh; fooj.k O;kikj
dks Bhd ls fpf=kr ugha dj ik;sxkA vr% izR;sd en dks Bhd izdkj ls igpkuuk vko';d gS rFkk bls
lacaf/r [kkrs esa fy[kuk Hkh vko';d gSA ;g dj dh n`f"V ls Hkh vfr egRoiw.kZ gS D;ksafd iwth ls ykHk
ij djk/ku vkxe ls ykHk ij djk/ku ls fHkUu gksrk gSA
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9.3
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fokh; fooj.k
;g ;ku ;ksX; gS fd fofHkUu mi;ksxdrkZvksa dks fHkUu izdkj dh lwpukvksa dh vko';drk gksrh gSA fdlh
,d fof'k"V mik;ksxdkkZvksa ds fy, egRoiw.kZ fl gksus okyh lwpuk rS;kj djus ds ctk,] O;kikj }kjk
fokh; fooj.kksa dk leqPp; rS;kj fd;k tkrk gS tks fd lekU; :i ls mi;ksxdrkZvksa dh lwpuk
laca/h vko';drkvksa dh iwfrZ djrk gSA
fokh; fooj.kksa dks rS;kj djus osQ ewyHkwr ms'; fuEufyf[kr gSa%
(v) O;kikj ds fokh; fu"iknu dk lR; o Li"V izLrqrhdj.k
(c) O;kikj dh fokh; fLFkfr dk lR; o li"V izLrqrhdj.k]
bl ms'; dks iw.kZ djus osQ fy;s fuEufyf[kr fokh; fooj.k rS;kj fd;s tkrs gSa%
1. O;kikfjd o ykHk vkSj gkfu [kkrk
2. rqyu&i=k
O;kikfjd rFkk ykHk o gkfu [kkrk dks vk; fooj.k osQ :i esa Hkh tkuk tkrk gS tks fd O;kikj dh
gkfu o ykHk dh fLFkfr dks n'kkZrk gSA rqyu&i=k O;kikj dh fokh; fLFkfr dks ifjlaifk] nkf;Ro vkSj
iwth osQ :i esa O;Dr djrk gSA bldks ryiV vkSj vU; lwpukvksa osQ vk/kj ij rS;kj fd;k tkrk gSA
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mnkgj.k 1
uhps fn;s x;s vafdr ds ryiV dks ;kuiwoZd ns[ksaA vki tkusaxs fd ifjlaifk;ksa ,oa O;;ksa@gkfu;ksa dks uke
'ks"k gksrk gS rFkk LokfeRo@ns;rkvksa vFkok vkxe@vf/ykHk dks tek 'ks"k gksrk gSA
[ vafdr dk ;g ryiV iwjs v;k; esa iz;ksx fd;k tk;sxk ftlls fokh; fooj.k dks cukus dh izf;k
dks le> losQaxsA]
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c-i`-l
uke
jkf'k (#-)
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jkf'k (#-)
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1,000
jks d M+
iwth
cSad
fo;
etnwjh
ysunkj
osru
10% C;kt ij .k (1 vizSy] 2004 ls ykxw)
iQuhZpj
izkIr deh'ku
Hkou dk fdjk;k
nsunkj
Mwcr .k
;
12,000
5,000
1,25,000
8,000
15,000
25,000
5,000
15,000
5,000
13,000
15,500
4,500
75,000
1,62,000
1,62,000
31
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iwth
cSad
fo;
etnwjh
ysunkj
osru
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ifjlaifk
LokfeRo
ifjlaifk
vkxe
O;;
ns;rk,a
O;;
c-i`-l-
uke
jkf'k (#-)
tek
jkf'k (#-)
1,000
12,000
5,000
1,25,000
8,000
15,000
25,000
363
fokh; fooj.k 1
10% C;kt ij .k
(1 vizSy] 2004 ls
iQuhZpj
izkIr deh'ku
Hkou dk fdjk;k
nsunkj
Mwcr .k
;
9.4
5,000
ns;rk,
ykxw)
ifjlaifk
vkxe
O;;
ifjlaifk
O;;
O;;
15,000
5,000
13,000
15,500
4,500
75,000
1,62,000
1,62,000
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,d ys[kkadu vof/ esa fdlh O;kikfjd izfr"Bku }kjk vftZr ykHk vFkok gkfu osQ vkdyu dks O;kikfjd
rFkk ykHk vkSj gkfu [kkrk esa rS;kj fd;k tkrk gSA okLro esa ;g O;kikj osQ vkxe o O;; dh leh{kk
gksrh gS vkSj fuoy ykHk vkSj gkfu dh x.kuk dks iznf'kZr djrh gSA vk; ls O;; dks ?kVkus ij ykHk izkIr
gksrk gSA ;fn ykxr ls vk; de gS rks gkfu izkIr gksrh gSA O;kikfjd ykHk vkSj gkfu [kkrs esa ,d ys[kkadu
vof/ esa fu"iknu dh leh{kk gksrh gSA bls izkIr djus osQ fy;s ryiV ls O;; o vk; osQ 'ks"kksa dks
O;kikfjd o ykHk vkSj gkfu [kkrs esa gLrkarfjr fd;k tkrk gSA O;kikfjd o ykHk vkSj gkfu [kkrk esa uke
vkSj tek Hkh O;Dr fd;k tkrk gSA ;g ns[kk tk ldrk gS fd uke 'ks"k (O;; dks n'kkZ;k) vkSj gkfu dks
O;kikfjd o ykHk vkSj gkfu osQ O;; esa fy[krs gSa vkSj tek 'ks"k (vkxe@ykHk dks n'kkZ;k) dks tek dh
vkSj gLrkarfjr djrs gSaA
9.4.1
O;kikfjd o ykHk vkSj gkfu [kkrk osQ fofHkUu enksa dks uhps O;k[;k dh x;h gSA
uke i{k oQh ensa%
(i) izkjafHkd LVkWd ys[kkadu o"kZ osQ vkjaHk esa gLr eky dks izkjafHkd LVkWd dgrs gSaA ;g og
LVkWd gksrk gS ftls xr o"kZ ls vkxs yk;k tkrk gS vkSj o"kZ osQ nkSjku blesa dksbZ ifjorZu ugha fd;k
tkrk gSA lkFk gh o"kZ osQ vUr esa bls ryiV ij n'kkZ;k tkrk gSA O;kikfjd [kkrs esa ;g uke
i{k dh vksj n'kkZ;k tkrk gS D;ksafd ;g pkyw ys[kkadu o"kZ ds nkSjku csps x, eky dh ykxr
dk fgLlk gksrk gSA
(ii) okilh dks ?kVkdj ; og eky tks iqu% fo; osQ fy;s ; fd;k tkrk gS] O;kikj [kkrs
esa ; osQ :i esa fy[kk tkrk gSA blesa uxn o lk[k ij ; 'kkfey gksrs gSaA og eky ftls
viwfrZdrkZvksa dks okil dj fn;k tkrk gS] mls ; ls ?kVkdj n'kkZrs gSaA bl jkf'k dks fuoy ;
dgrs gSAa
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(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
etnwjh mRiknu izf;k esa izR;{kr% layXu etnwjksa dks Hkqxrku dh x;h etnwjh] tSls fdlh
iQSDVjh eky osQ mRiknu djus rFkk eky mrkjus esa iz;qDr etnwj] dks O;kikfjd [kkrs osQ uke
i{k esa fy[kk tkrk gSA
vkarfjd <qykbZ HkkM+k@vkarfjd ynku ;g O;; ifjogu O;;ksa ls lacaf/r gksrk gS tks ; dh
x;h lkexzh dks O;olk; osQ LFkku rd ys tkus esa fd;k tkrk gSA ,d o"kZ fd;s x;s oqQy ;
ij O;; dks O;kikj [kkrs esa uke i{k dh vksj fy[kk tkrk gSA
b/u@fo|qr@xSl@ty bu enksa dk iz;ksx mRiknu izf;k esa fd;k tkrk gS blfy;s bUgsa O;;
esa 'kkfey fd;k tkrk gSA
iSfdax lkexzh rFkk iSoQs ftax izHkkj iSoQs ftax lkexzh dh ykxr rFkk lkexzh dh ykxr rFkk bl
ij izHkkj mRiknksa esa iz;ksx fd;k tkrk gS vkSj bls izR;{k O;; osQ :i esa fy;k tkrk gS D;ksfa d ;s
oks NksVs ckDl gSa ftuesa eky j[kdj fo; fd;k tkrk gS tcfd eky dks ys tkus osQ fy;s daVus jksa
dk bLrseky fd;k tkrk gSA bls iSfdax dgrs gSAa bldks vizR;{k O;; osQ :i esa ykHk o gkfu [kkrs
osQ uke i{k esa fy[kk tkrk gSA
osru blesa iz'kklfud xksnke ,oa HkaMkj x`g osQ deZpkjh dks Hkqxrku fd;k x;k osru lfEefyr
gS tks fd O;kikj dks pykus esa viuh lsok;sa vfiZr djrk gSA ;fn osru esa dqN lqfo/k,a (ftUgsa
ioZQ osQ uke ls tkuk tkrk gS] dk Hkqxrku deZpkjh dks fd;k tkrk gS tSls fcuk fdjk;s dk
fuokl] Hkkstu] fpfdRlk lqfo/k] vkfn dks osru osQ :i esa fy;k tkrk gS vkSj ftls ykHk vkSj
gkfu [kkrs esa uke i{k esa fy[kk tkrk gSA
fdjk;s dk Hkqxrku blesa dk;kZy;] xksnke fdjk;k] uxjh; dj ,oa 'kqYd dh njsa 'kkfey fd;s
tkrs gSaA bl jkf'k dks ykHk o gkfu [kkrs esa uke i{k dh vksj fy[kk tkrk gSA
C;kt .kksa] cSad vf/fod"kZ] fofue; foi=kksa dk uohuhdj.k vkfn ij Hkqxrku fd;s x;s
C;kt tks fd O;kikj osQ ,d O;; osQ :i esa gksrk gS] dks ykHk&gkfu [kkrs esa uke i{k dh vkSj
n'kkZ;k tkrk gSA
deh'ku dk Hkqxrku ,tsUV osQ ek;e ls fd;s x;s O;kikfjd ysu&nsu ij iznk ;k ns;
deh'ku O;; dk ,d en gS rFkk ykHk vkSj gkfu [kkrs esa uke i{k esa n'kkZ;k tkrk gSA
ejEer ejEer vkSj y?kquohuhdj.k ;k izfrLFkkiu tks fd la;a=k ,oa e'khujh] iQuhZpj]
fiQDlpj] fiQfVaXl vkfn dks dk;Zdkjh voLFkk esa j[kus osQ fy, fd;k tkrk gSA ;s bl 'kh"kZd
esa 'kkfey gSA ,sls O;; dks ykHk&gkfu [kkrs osQ uke i{k dh vksj n'kkZ;k tkrk gSA
fefJr O;; ;|fi O;;ksa dks oxhZr ,oa fofHkUu 'kh"kZdksa osQ varxZr fu/kZfjr fd;k x;k gS
ysfdu dqN O;; tks NksVh&NksVh jkf'k osQ gSa mUgsa fefJr O;; dgk tkrk gSA vksj ftUgsa lewghr
fd;k tkrk gSA lkekU; iz;ksx esa bUgsa fofo/ O;; ;k O;kikfjd O;; dgk tkrk gSA
o
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(xi)
(xii)
h
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d
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365
fokh; fooj.k 1
(i)
(ii)
9.4.2
h
s
T
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N re
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b
o
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vafre izfof"V;k
O;kikfjd o ykHk vkSj gkfu [kkrs rS;kj djus osQ fy, vkxe ,oa O;; dh lHkh enksa osQ 'ks"k dks gLrkarfjr
dj fn;k tkrk gSA
!
izkjfEHkd LVkWd [kkrk] ; [kkrk] etnwjh [kkrk] vkarfjd <qykbZ HkkM+k [kkrk vkSj izR;{k O;; [kkrk dks ykHk
o gkfu [kkrs esa uke i{k esa gLrkarfjr dj can dj fn;k tkrk gSA ,slk fuEufyf[kr izfof"V;ksa dks djosQ fd;k
tkrk gSA
O;kikfjd [kkrk
uke
izkjafHkd LVkWd [kkrs ls
; [kkrs ls
etnwjh [kkrs ls
vkarfjd <qykbZ [kkrs ls
vU; izR;{k O;; [kkrs ls
; okilh ;k okg~; okilh osQ 'ks"k dks ; [kkrs esa gLrkarfjr dj can dj fn;k tkrk gS blosQ fy,
fuEufyf[kr izfo"V;k fy[kh tkrh gaSA
; okilh [kkrk
uke
; [kkrs ls
blh izdkj fo; okilh ;k vkarfjd okilh [kkrs osQ 'ks"k dks fo; [kkrs esa gLrkarfjr dj can dj fn;k tkrk
gSA
fo; [kkrk
uke
fo; okilh [kkrs ls
fo; [kkrs osQ 'ks"k dks ykHk vkSj fuEufyf[kr izfof"V ls can dj fn;k tkrk gSA
fo; [kkrk
uke
O;kikfjd [kkrs ls
O;; o gkfu osQ enksa dks fuEufyf[kr izfof"V;ksa osQ ek;e ls can fd;k tkrk gS
ykHk o gkfu [kkrk
uke
O;; [kkrksa ls (O;fDrxr)
gkfu [kkrksa ls (O;fDrxr)
o
n
!
d
e
366
(i)
(ii)
(iii)
(iv)
h
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; [kkrk
uke
frfFk
fooj.k
jks-i`-la-
o
n
fooj.k
'ks"k vk@ys
jkf'k frfFk
#-
75,000
75,000
'ks"k vk@ys
uke
frfFk
d
e
fooj.k
jks-i`-la-
O;kikfjd
tek
jkf'k
#75,000
75,000
etnwjh [kkrk
jks-i`-la-
jkf'k frfFk
#-
8,000
8,000
fooj.k
O;kikfjd
jks-i`-la-
tek
jkf'k
#8,000
8,000
367
fokh; fooj.k 1
osru [kkrk
uke
frfFk
fooj.k
jks-i`-la-
jkf'k frfFk
#25,000
25,000
'ks"k vk@ys
fooj.k
tek
jkf'k
#-
jks-i`-la-
25,000
25,000
ykHk o gkfu
jks-i`-la-
jkf'k frfFk
#-
13,000
13,000
'ks"k vk@ys
fooj.k
jks-i`-la-
ykHk o gkfu
tek
jkf'k
#-
13,000
13,000
Mwcr .k [kkrk
uke
frfFk
fooj.k
jks-i`-la-
jkf'k frfFk
#-
4,500
4,500
'ks"k vk@ys
fooj.k
jks-i`-la-
ykHk o gkfu
tek
jkf'k
#4,500
4,500
fo; [kkrk
uke
frfFk
fooj.k
jks-i`-la-
1,25,000
1,25,000
O;kikfjd
o
n
uke
frfFk
fooj.k
ykHk o gkfu
jkf'k frfFk
#-
fooj.k
jks-i`-la-
tek
jkf'k
#-
1,25,000
1,25,000
'ks"k vk@ys
jks-i`-la-
jkf'k frfFk
#-
5,000
5,000
fooj.k
'ks"k vk@ys
jks-i`-la-
d
e
h
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fooj.k
tek
jkf'k
#5,000
5,000
368
mijksDr osQ ek;e ls vc ge yksx] ryiV ls O;kikfjd vkSj ykHk o gkfu [kkrk oSQls cuk;k tkrk
gS] dks lh[ksaxsA bl [kkrs dk izk:i fp=k 9.2 esa fn;k x;k gS] gkykafd ;g laiw.kZ C;kSjs osQ lkFk ugha gSA
okLrfodrk esa vkSj vf/d ensa Hkh gks ldrh gaS ftuds lanHkZ esa vki vkxs i<saxs rFkk ;g tkusaxs fd fdl
izdkj izR;sd en ds lkFk O;kikfjd vkSj ykHk o gkfu [kkrs dk izk:i cnyrk tkrk gSA
d
e
jkf'k
#xxx
xxx
xxx
xxx
T
i
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N re
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b
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t
izkjafHkd jgfr;k
;
etnwjh
<qaykbZ (vkarfjd)
eky HkkM+k (vkarfjd)
ldy ykHk vk@ys1
fo;
xxxx
xxx
xxx
xxx
xxx
xxx
xxxx
xxx
xxx
xxx
fuoy gkfu2
xxxx
1, 2
tek
jkf'k
#xxx
h
s
vkxe@O;;
xxxx
o
n
9.4.3
O;kikfjd vkSj ykHk o gkfu [kkrs dks nks [kkrksa osQ feJ.k osQ :i esa ns[kk tk ldrk gS ftuesa O;kikfjd
[kkrk vkSj ykHk vkSj gkfu [kkrk 'kkfey gSaA O;kikfjd [kkrk ldy ykHk dks izkIr djus dk izFke Hkkx gSA
ykHk o gkfu [kkrk fuoy ykHk izkIr djus dk f}rh; Hkkx gSA
O;kikfjd [kkrk% O;kikfjd [kkrs dks O;kikj dh ewyHkwr izpkyu izf;k osQ vk/kj ij rS;kj fd;k tkrk
gSA ewyHkwr izpkyu izf;k esa mRiknu] ; vkSj eky osQ fo; 'kkfey gksrs gSaA bl [kkrs dks cukus dk
369
fokh; fooj.k 1
vfHkizk; ;g Kkr djuk gS fd D;k O;kikj fo; vkSj@vFkok xzkgdksa dks iznku dh tkus okyh lsok, O;kikj
ds fy, ykHkizn gSa vFkok ughaA fdlh O;kikfjd izfr"Bku esa ; O;; dk ,d vfHkUu vax gksrk gSA ;
osQ vykok O;; dks nks Hkkxksa esa ckVk x;k gSA mnkgj.kr% izR;{k O;; vkSj vizR;{k O;;A
izR;{k O;; dk vFkZ mRiknu izf;k] eky osQ ; vkSj mlss fo; LFkku rd ykus esa izR;{k :i
ls gksus okys O;; ls gSA izR;{k O;; esa vkarfjd <qykbZ] vkarfjd HkkM+k] etnwjh] dkj[kkus esa fctyhdj.k
dks;yk] ty vkSj b/u] mRiknu ij vf/dkj 'kqYd vkfn 'kkfey gksrs gSaA vius mnkgj.k&1 (vafdr dk
ryiV fp=k 9.1) esa ;fn ge ns[ksa ; osQ vykok O;; esa pkj vU; ensa 'kkfey gSa tks etnwjh] osru]
Hkou dk fdjk;k vkSj Mwcr .k gSaA bu enksa osQ vfrfjDr etnwjh dks izR;{k O;; esa j[kk x;k gSA tcfd
vU; rhuksa dks vizR;{k O;; esa j[kk x;k gSA
blh izdkj] O;kikj osQ vkxe esa fo; ,d eq[; en gSA fo; ls ; vkSj izR;{k O;; dh lgk;rk
ls ldy ykHk dks izkIr fd;k tkrk gSA ;fn ; dh jkf'k] ftlesa izR;{k O;; 'kkfey gks fo; ls
vfkd gS rks bls ldy gkfu dgsaxsA ldy ykHk dks fuEu lehdj.k }kjk n'kkZ;k tk ldrk gS%
ldy ykHk = fo; (; + izR;{k O;;)
ldy ykHk vFkok gkfu dks ykHk o gkfu [kkrs esa gLrkarfjr dj fn;k tkrk gSA
vizR;{k O;;ksa dks nwljs Hkkx esa uke osQ i{k dh vksj n'kkZ;k tkrk gS ftls ykHk o gkfu [kkrk dgrs
gSaA fo; osQ vfrfjDr lHkh vkxe@ykHk dks ykHk vkSj gkfu [kkrs osQ tek i{k esa gLrkarfjr dj fn;k
tkrk gSA ykHk o gkfu [kkrs osQ tek i{k osQ dqy ;ksx uke i{k osQ dqy ;ksx ls vf/d gS rks mls o"kZ
dk fuoy ykHk izkIr gksrk gSA nwljh vksj tek i{k osQ dqy ;ksx ls uke i{k dk dqy ;ksx vf/d gS rks
bldks O;kikj dh fuoy gkfu izkIr gksrh gSA bls ,d lehdj.k }kjk uhps n'kkZ;k x;k gSA
fuoy ykHk = ldy ykHk + vU; vk; vizR;{k O;;
fuoy ykHk vFkok gkfu dks rqyu&i=k osQ iwth [kkrs esa fuEu izdkj ls gLrkarfjr fd;k tkrk gSA
h
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(ii)
T
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uke
uke
o
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31
ekpZ] 2005 dks lekIr gksus okys o"kZ osQ fy;s vafdr osQ O;kikfjd vkSj ykHk o gkfu [kkrs esa ldy
ykHk o fuoy ykHk dh iqu% :i js[kk dks fp=k 9.3 esa n'kkZ;k x;k gSA
370
uke
O;;@gkfu
jkf'k
#75,000
;
etnwjh
ldy ykHk vk@ys
tek
jkf'k
#-
vkxe@ykHk
fo;
1,25,000
h
s
1,25,000
T
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R
b
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C
p
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b
o
t
t
osru
Hkou dk fdjk;k
Mwcr .k
dqy ykHk (iwt
h [kkrs esa LFkkukarfjr)
25,000
13,000
4,500
4,500
47,000
42,000
5,000
47,000
ldy ykHk] tks fd O;kikj dh izpkyu izf;k dks n'kkZrh gS] dh x.kuk 42,000 #- gSA ldy ykHk dks
O;kikfjd [kkrs ls ykHk vkSj gkfu [kkrs esa gLrkarfjr fd;k x;k gSA ldy ykHk osQ vfrfjDr O;kikj esa
5,000 #- dh deh'ku dh izkfIr gqbZ vkSj 42,500 #- (25,000 #- + 13,000 #- + 4,500 #-) dk
O;; osru] fdjk;k vkSj Mwcr .k esa gqvkA vr% fuoy ykHk 4,500 #- gqvkA
mnkgj.k
31
ekpZ]
2006
dks lekIr gksus okys o"kZ osQ fy;s fuEu rF;ksa osQ vk/kj ij O;kikfjd [kkrk rS;kj djsaA
#-
izkjafHkd LVkWd
;
fo;
etnwjh
o
n
37,500
1, 05000
2,70,000
30,000
d
e
1,25,000
8,000
42,000
371
fokh; fooj.k 1
gy
o"kkZUr 31 ekpZ, 2006 dks O;kikfjd [kkrk
uke
O;;@gkfu
jkf'k
#37,500
1,05,000
30,000
97,500
izkjafHkd LVkWd
;
etnwjh
ldy ykHk
tek
jkf'k
#-
vkxe@ykHk
h
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2,70,000
mnkgj.k
o"kZ
2005-06
2,70,000
osQ fy;s eS- izkbe izksMDV~l osQ fy;s fuEu rF;ksa osQ vk/kj ij O;kikfjd [kkrk rS;kj djsaA
#-
50,000
1,10,000
5,000
3,00,000
izkjafHkd LVkWd
;
fo; okilh
fo;
; okilh
iQSDVjh dk fdjk;k
etnwjh
gy
7,000
30,000
40,000
uke
O;;@gkfu
o
n
izkjafHkd LVkWd
;
1,10,000
?kVk;k : ; okilh
(7,000)
iQSDVjh dk fdjk;k
etnwjh
ldy ykHk
jkf'k
#-
50,000
vkxe@ykHk
fo;
?kVk;k : fo; okilh
3,00,000
(5,000)
tek
jkf'k
#-
2,95,000
1,03,000
30,000
40,000
72,000
2,95,000
d
e
2,70,000
fo;
2,95,000
372
mnkgj.k 3
o"kZ 2005-06 osQ fy;s eS- vatuh osQ fuEu rF;ksa osQ vk/kj ij O;kikj [kkrk rS;kj djsaA
#izkjafHkd LVkWd
;
fo;
; okilh
fo; okilh
; ij <qykbZ
fo; ij <qykbZ
iQSDVjh dk fdjk;k
vkWfiQl dk fdjk;k
xksnh ,oa fudklh O;;
HkkM+k ,oa pqaxh
dks;yk] xSl vkSj ty
60,000
3, 00,000
7, 50,000
18,000
30,000
12,000
15,000
18,000
h
s
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i
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b
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p
N re
e
b
o
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t
gy
d
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18,000
48,000
6,500
10,000
vatfy dh iqLrd
o"kkZUr 2005-06 dks O;kikfjd [kkrk
uke
O;;@gkfu
izkjafHkd LVkWd
;
?kVk;k : ; okilh
; ij <qykbZ
iQSDVjh dk fdjk;k
xksnh ,oa fudklh O;;
HkkM+k ,oa pqaxh
dks;yk] xSl vkSj ty
ldy ykHk
o
n
3,00,000
(18,000)
jkf'k vkxe@ykHk
#60,000 fo;
?kVk;k : fo; okilh
7,50,000
(30,000) 7,20,000
2,82,000
12,000
18,000
48,000
6,500
10,000
2,83,500
7,20,000
mnkgj.k 4
fuEufyf[kr lwpukvksa ds vk/kj ij 31 ekpZ
ldy ykHk
fdjk;k
tek
jkf'k
#-
2005
#60,000
5,000
7,20,000
373
fokh; fooj.k 1
osru
deh'ku dk Hkqxrku
.k ij C;kt dk Hkqxrku
foKkiu
cV~Vk izkIr
NkikbZ vkSj ys[ku lkexzh
oS/kfud 'kqYd
Mwcr .k
kl
C;kt izkIr
vkx }kjk gkfu
15,000
7,000
5,000
4,000
3,000
2,000
5,000
1,000
2,000
4,000
jkf'k
#-
vkxe@ykHk
5,000
15,000
7,000
5,000
ldy ykHk
cV~Vk izkIr
C;kt izkIr
60,000
3,000
4,000
T
i
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R
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N re
e
b
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t
o"kkZUr 31 ekpZ] 2005 dks
ykHk o gkfu [kkrk
uke
O;;@gkfu
fdjk;k
osru
deh'ku
.k ij C;kt dk Hkqxrku
foKkiu
NkikbZ vkSj ys[ku lkexzh
oS/kfud 'kqYd
Mwcr .k
kl
vkx }kjk gkfu
fuoy ykHk (iwth [kkrs esa gLrkarfjr)
o
n
tek
jkf'k
#-
4,000
2,000
5,000
1,000
2,000
3,000
18,000
67,000
1.
d
e
h
s
3,000
67,000
(i)
374
2.
(i)
(ii)
(iii)
(iv)
(v)
9.4.4
II
( v)
( c)
(l)
( n)
( g)
ryiV
O;kikfjd [kkrk
sfMV uksV
rqyu&i=k
MsfcV uksV
T
i
l
R
b
E
u
C
p
N re
e
b
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t
fp=k 9.3 esa cuk;k x;k O;kikfjd vkSj ykHk o gkfu [kkrk ,d O;kikfjd bdkbZ osQ vk/kjHkwr dk;ks ls gksus
okys ykHk dks ikus osQ fy;s mi;ksxh lwpuk,a nsrk gSA blds iqu% v;;u gsrq vafdr ds O;kikfjd [kkrs ds
uhps n'kkZ;k x;k gSA
o"kkZUr 31 ekpZ, 2005 dks
vafdr dk O;kikfjd [kkrk
uke
O;;@gkfu
;
etnwjh
ldy ykHk
jkf'k
#-
75,000
8,000
42,000
vkxe@ykHk
fo;
1,25,000
tek
jkf'k
#-
1,25,000
1,25,000
;fn dksbZ izkjafHkd vFkok vafre LVkWd ugha gS rks ; osQ dqy rFkk izR;{k O;; dks ^^fcosQ gq, eky dh
ykxr osQ :i esa ys ldrs gSaA ;fn ge vafdr ds O;kikfjd [kkrs dks ;kuiwoZd ns[ksa rks ik;saxs fd ;
jkf'k 75,000 #- vkSj etnwjh jkf'k 8,000 #- gSA vr% fcosQ gq,s eky dh ykxr dh x.kuk fuEu l=k
osQ iz;ksx }kjk bl izdkj dh tk,xhA
= ; + izR;{k O;;
fcosQ eky dh ykxr
o
n
75,000
83,000
d
e
h
s
csps x;s leku dh ykxr vkSj vafre LVkWd dk O;kikfjd [kkrs esa iqu% fujh{k.k%
#- + 8,000 ##-
tc dksbZ fcuk fcdk leku gS rks mls ;g ekuk tkrk gS fd lEiw.kZ ; fd;k lkeku fcd pqdk gSA
ijUrq okLro esa ys[kkadu o"kZ ds var esa fcuk fcdk gqvk lkeku [kkrs esa gksrk gS
375
fokh; fooj.k 1
vius mnkgj.k esa ;g eku fy;k x;k gS fd pkyw o"kZ esa dqy ; 75,000 #- esa vafdr us dqy
60]000 dk lkeku csp ik;k gSA ,slh fLFkfr esa dsoy fcuk fcosQ gq;s lkeku dh ykxr 15,000 #gksrh gSA
= ; + izR;{k vafre LVkWd
fcds gq, lkeku dh ykxr
=
ifj.kke Lo:i] O;kikj esa ldy ykHk dh jkf'k Hkh vafre LVkWd dh miLFkfr ds dkj.k
57,000 #- esa cny tk;sxhA (ns[ksa fp=k 9.5)
42,000
h
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O;;@gkfu
jkf'k
#-
75,000
;
etnwjh
ldy ykHk vk@ys
8,000
57,000
1,40,000
osru
edku dk fdjk;k
Mwcr .k
fuoy ykHk (iwth [kkrs esa gLrkarfjr)
25,000
13,000
vkxe@ykHk
fo;
vafre LVkWd
jkf'k
#-
1,25,000
15,000
1,40,000
57,000
5,000
4,500
19,500
62,000
62,000
;g ;ku fn;k tk ldrk gS fd vafre LVkWd ryiV dk Hkkx ugha gksrk gSA bls fuEu izfof"V;ksa }kjk
fdrkc esa yk;k tkrk gS
vafre LVkWd [kkrk
O;kikfjd [kkrs ls
o
n
uke
;g izfof"V u;k ifjlaifk [kkrk [kksyrh gSA vFkkZr~ vafre LVkWd 15,000 #- ftls rqyu&i=k esa
gLrkarfjr dj fn;k tkrk gSA vafre LVkWd u;s o"kZ osQ fy;s izkjafHkd LVkWd dk dk;Z djrk gSA csps x,
eky dh ykxr dks fuEu lehdj.k }kjk iznf'kZr fd;k tkrk gSA
mnkgj.k
dks ns[ksa tkus fd mlls bldh x.kuk fdl izdkj dh tkrh gSA
d
e
#- ls
376
mnkgj.k
o"kZ
2005
osQ fy;s fuEu lwpukvksa osQ vk/kj ij fcosQ gq, lkeku dh ykxr vkSj O;kikj [kkrs izkIr djsaA
#-
fo;
;
etnwjh
LVkWd ( vizSy 01, 2004)
LVkWd (ekpZ 31, 2005)
varfjd HkkM+k
20, 00,000
15, 00,000
3, 00,000
4,00,000
1,00,000
h
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gy
d
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1, 00,000
fooj.k
jkf'k
#-
3,00,000
15,00,000
izkjafHkd LVkWd
tksM+k% ;
izR;{k O;;
vkarfjd <qykbZ
etnwjh
1,00,000
1,00,000
20,00,000
(4,00,000)
16,00,000
uke
O;;@gkfu
o
n
izkjafHkd LVkWd
;
vkarfjd HkkM+k
etnwjh
ldy ykHk
jkf'k
#-
3,00,000
15,00,000
1,00,000
1,00,000
vkxe@ykHk
fo;
vafre LVkWd
tek
jkf'k
#-
20,00,000
4,00,000
4,00,000
24,00,000
24,00,000
377
fokh; fooj.k 1
mnkgj.k 6
eS- ,p- ckykjke osQ dqN [kkrksa ls fuEufyf[kr 'ks"k izkIr gq,A bl vk/kj ij O;kikfjd vkSj ykHk o gkfu
[kkrk rS;kj djsa
#LVkWd (vizSy 01, 2004 dks)
o"kZ osQ fy, ;
o"kZ osQ fy, fo;
; O;;
osru vkSj etnwjh
foKkiu
31
8,000
22,000
42,000
2,500
3,500
1,000
#Mwcr .k
fdjk;k
iznk cV~Vk
deh'ku Hkqxrku
fo; O;;
ejEer
uke
O;;@gkfu
izkjafHkd LVkWd
;
; O;;
ldy ykHk vk@ys
jkf'k
#-
8,000
22,000
2,500
14,000
vkxe@ykHk
fo;
vafre LVkWd
46,500
o
n
3,500
1,200
1,000
1,100
1,100
600
600
tek
jkf'k
#-
42,000
4,500
46,500
14,000
600
1,200
600
600
4,200
14,000
d
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9.5
1,200
1,200
600
14,000
izpkyu ykHk
;g ykHk O;olk; osQ lkekU; izpkyu ,oa f;kvksa osQ ek;e ls vftZr fd;k tkrk gSA izpkyu ykHk]
izpkyu vk; dk izpkyu O;; ij vkf/D; gksrk gSA izpkyu ykHk dh x.kuk djrs le; vlaxr ysu&nsuksa
378
,oa O;;ksa tks fd fo'kq fokh; izfr osQ gksrs gSa] dks ugha fy;k tkrk gSA izpkyu ykHk dj vkSj C;kt
ls iwoZ dk ykHk gksrk gSA blh izdkj vlekU; ensa tSls vkx }kjk gkfu vkfn dks Hkh ugha fy;k tkrk gSA
izpkyu ykHk dh x.kuk fuEu lehdj.k ls dh tk ldrh gSA
izpkyu ykHk = fuoy ykHk + vizpkyu O;; vizpkyu vk;
d
e
;fn ge vafdr osQ ryiV dks ns[ksa (fp=k 9.1)] vki ;g ik;saxs fd ;g ,d en dk o.kZu djrs gSa tks
01 vizy
S ] 2004 osQ nh?kZdkyhu .k ij 10% C;kt dh izkfIr gqbZ] C;kt dh jkf'k 500 #500 #
10
100
h
s
dks O;kikfjd vkSj ykHk o gkfu [kkrs esa uke i{k esa n'kkZ;k tk,xkA
T
i
l
R
b
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p
N re
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b
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t
t
o"kkZUr 31 ekpZ, 2005 dks
vafdr dk O;kikfjd vkSj ykHk o gkfu [kkrk
uke
O;;@gkfu
jkf'k
#-
75,000
8,000
57,000
;
etnwjh
ldy ykHk vk@ys
vkxe@ykHk
fo;
vafre LVkWd
1,40,000
osru
edku dk fdjk;k
Mwcr .k
C;kt
dqy ykHk (iwth [kkrs esa gLrkarfjr)
25,000
13,000
4,500
500
o
n
57,000
5,000
19,000
62,000
1,25,000
15,000
1,40,000
62,000
tek
jkf'k
#-
vizpkyu vk;
379
fokh; fooj.k 1
Lo;a tkfp, & 2
fuEufyf[kr iz'uksa esa ls lgh mkj dks pqusa &
1. fokh; fooj.k esa lfEeyr gSa%
(i) ryiV
(ii) ykHk o gkfu [kkrk
(iii) rqyu&i=k
(iv) (i) vkSj (iii)
(v) (ii) vkSj (iii)
2.
3.
izpkyu ykHk dh x.kuk djrs le; fuEu esa fdls [kkrs esa ugha fy;k tkrk gS&
(i) lk/kj.k ysu&nsu
(ii) vlk/kj.k en
(iii) iw.kZ fokh; izd`fr okys O;;
(iv) (ii) vkSj (iii)
(v) (i) vkSj (iii)
4.
mnkgj.k
T
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R
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p
N re
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b
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t
t
h
s
31
ekpZ] 2005 dks lekIr gksus okys o"kZ osQ fy;s O;kikjh dh iqLrdksa ls fudkys x;s 'ks"kksa ls ldy
ykHk] izpkyu ykHk] fuoy ykHk dh x.kuk djsaA
o
n
fooj.k
fo;
;
izkjafHkd LVkWd
fo; okilh
; okilh
fdjk;k
NkikbZ vkSj ys[ku lkexzh
jkf'k (#-)
75,250
32,250
7,600
1,250
250
300
250
d
e
380
h
s
T
i
l
R
b
E
u
C
p
N re
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b
o
t
t
O;kikfjd vkSj ykHk o gkfu [kkrk
o"kkZUr 31 ekpZ , 2005
uke
O;;@gkfu
izkjafHkd LVkWd
;
?kkVk;k: ; okilh
etnwjh
ldy ykHk vk@ys
32,250
(250)
jkf'k vkxe@ykHk
#7,600 fo;
?kkVk;k : fo; okilh
32,000 vafre LVkWd
o
n
75,250
(1,250)
tek
jkf'k
#-
74,000
8,000
2,600
39,800
82,000
fdjk;k
NkikbZ vkSj ys[kkadu lkexzh
osru
fofo/ O;;
;k=kk O;;
foKkiu O;;
deh'ku dk Hkqxrku
dk;kZy; O;;
kl
izpkyu ykHk vk@ys
d
e
300
82,000
39,800
39,800
31,200
500
2,500
250
3,000
200
500
1,800
150
1,600
800
31,200
39,800
300
33,900
34,200
34,200
381
fokh; fooj.k 1
9.6
rqyu&i=k
rqyu&i=k ,d frfFk fo'ks"k ij ifjlaifk;ksa vkSj nkf;Roksa dh fokh; fLFkfr dks Kkr djus osQ fy;s rS;kj
fd;k x;k fooj.k gSA ifjlaifk uke 'ks"kksa dks vkSj nkf;Ro (iwth dks 'kkfey djosQ) tek 'ks"kksa dks
iznf'kZr djrs gaSA bls ys[kkadu vof/ osQ var esa rS;kj fd;k tkrk gSA blosQ igys O;kikfjd vkSj ykHk
o gkfu [kkrk rS;kj fd;k tkrk gSA bls rqyu&i=k blfy;s dgrs gSaA D;ksafd ;g mu ys[kkadu [kkrksa osQ
'ks"k dks of.kZr djrk gS ftUgsa O;kikfjd vkSj ykHk o gkfu [kkrs esa gLrkarfjr ugha fd;k tkrk gS rFkk
vkxkeh o"kZ osQ izkjaHk esa lkekU; izfof"V;ksa dh lgk;rk ls vkxs yk;k tkrk gSA
9.6.1
T
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rqyu&i=k esa nkf;Ro] ifjlaifk vkSj iwth laca/h [kkrksa dks n'kkZ;k tkrk gSA iwth vkSj ns;rkvksa dks ck;ha
vksj n'kkZ;k tkrk gSA ifjlaifk rFkk vU; uke 'ks"kksa dks nk;ha vksj n'kkZ;k tkrk gSA ,dkdh O;olk; o
lk>snkjh O;kolk; osQ fy;s rqyu&i=k dk dksbZ fu/kZfjr izk:i ugha gksrk gSA gkykafd daiuh vf/fu;e
1956 dh vuqlwph IV Hkkx I esa rqyu&i=k dk izk:i rFkk ifjlaifk;ksa ,oa nkf;Roksa dks ekuqlkj
izLrqfrdj.k dks Li"V fd;k x;k gSA rqyu&i=k dk lk/kj.k izk:i fp=k 9.7 esa fn[kk;k x;k gS%
ekpZ 31, 2005 dks --------- dk rqyu&i=k
nkf;Ro
iwth
tek% ykHk
nh?kZdkyhu .k
ns; foi=k
cSad vf/fod"kZ
o
n
jkf'k
#-
.....
.....
d
e
h
s
rqyu&i=k dk fuekZ.k
.....
.....
.....
ifjlaifk;k
jkf'k
#-
iQuhZpj
jksdM+
cSad
[;kfr
fofo/ nsunkj
Hkwfe vkSj Hkou
vafre LVkWd
.....
.....
xxxx
.....
....
.....
xxxx
;fn ge vafdr ds ryiV (fp=k 9.1) dks ns[ksa rks ik,axs fd 14 [kkrksa dk o.kZu fd;k x;k gS ftlesa
7 [kkrksa dks O;kikfjd vkSj ykHk o gkfu [kkrs esa gLrkarfjr fd;k x;k gSA fp=k 9.3 osQ fo'ys"k.k ls izkIr
gksrk gS fd O;kikfjd dk dqy O;; 1,25,500 #- vkSj vftZr vkxe 1,30,000 #- ftll s 4,500 # h] ifjlaifk vkSj nkf;Ro osQ lkFk n'kkZ;k tk,xkA uhps vafdr
dk ykHk gksrk gSA vU; 7 enkas dks ryiV esa iwt
382
ds ryiV dks iqu% n'kkZ;k x;k gS ftlds v;;u ls ;g Li"V gksxk fd vafdr ds ifjlaifk vkSj ns;rk
[kkrksa dks rqyu&i=k esa fdl izdkj iznf'kZr fd;k tk,xkA
31
[kkrs dk uke
[k-i`-la
uke
jkf'k
#-
tek
jkf'k
#-
1,000
jksdM+
iwt
h
cSad
fo;
etnwjh
ysunkj
osru
10% nh?kZdkyhu .k
( 1 vizSy] 2004 ls ykxw)
iQuhZpj
deh'ku izkfIr
edku dk fdjk;k
nsunkj
Mwcr .k
;
d
e
h
s
12,000
5,000
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
1,25,000
8,000
15,000
25,000
5,000
15,000
5,000
13,000
15,500
4,500
75,000
1,62,000
1,62,000
fp=k 9.8 : vafdr ds ryiV esa ifjlaifk ,oa ns;rkvksa laca/h [kkrksa dk fp=k.k
ekpZ 31, 2005 dks vafdr dk rqyu&i=k
ns;rk,a
o
n
iwth
tek% ykHk
10 % nh?kZdkyhu .k
ysunkj
jkf'k
#-
12,000
4,500
16,500
5,000
15,000
ifjlaifk;k
iQuhZpj
jksdM+
cSad
nsunkj
36,500
jkf'k
#-
15,000
1,000
5,000
15,500
36,500
383
fokh; fooj.k 1
9.6.2
h
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9.6.3
[kkrs dk ms'; fokh; fooj.kksa dks rS;kj vkSj izLrqr djuk gS blls mi;ksxdrkZ dks vko';d lwpuk,
izkIr gksuh pkfg,A blfy;s ;g vko';d gks tkrk gS fd rqyu&i=k esa lHkh mfpr lewg esa o ,d fo'ks"k
e esa gksAa
384
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
nkf;Ro
10%
nh?kZdkyhu .k
ysunkj
iwth
12,000
tksM+k ykHk
4,500
5,000
15,000
16,500
36,500
ifjlaifk;k
cSad
jksdM+
nsunkj
iQuhZpj
jkf'k
#-
5,000
1,000
15,500
15,000
36,500
rjyrk dh fLFkfr esa e Bhd blosQ foijhr gks tkrk gSA bl fof/ ls izLrqr lwpuk, mi;ksxdrkZ dks fofHkUu
[kkrksa osQ thou osQ ckjs esa vPNs fopkj osQ ;ksX; rS;kj djrs gSa lacfa /r LFkkbZ izfr dk laifk [kkrk dks
O;olk; esa nh?kZ dky rd tkjh jgrk gS tcfd e LFkk;h vFkok vf/d rjyh; [kkrk vius vkdkj dks
fudV Hkfo"; esa cny ysrk gSA bldks udn dk :i nsrs gSa vFkok udn osQ cjkcj gks tkrs gSAa
vafdr osQ rqyu&i=k dks fp=k la[;k 9.10 (d) esa rjyh; e esa j[kk x;k gSA
o
n
d
e
rqyu&i=k esa iznf'kZr enksa dk lewghdj.k Hkh fd;k tk ldrk gSA lewghdj.k ls vk'k; gS] leku izfr
dh enksa dks ,d:i 'kh"kZ ds varxZ r~ j[kukA mnkgj.k ds :i esa] jksdM+] cSad] nsunkjksa vkfn [kkrksa dks ^^pkyw
ifjlaifk** 'kh"kZ ds varxZr~ fy[kk tk ldrk gS rFkk leLr nh?kZ ifjlaifk;ksa vkSj nh?kZdkyhu fuos'k dks
^^xSj&pkyw ifjlaifk;k** 'kh"kZ esa iznf'kZr fd;k tk ldrk gSA
385
fokh; fooj.k 1
31
nkf;Ro
jkf'k
#-
iwth
12,000
tksM+k% ykHk
4,500
10% nh?kZdkyhu .k
ysunkj
ifjlaifk;k
jkf'k
#15,500
15,000
nsunkj
iQuhZpj
cSad
jks d M+
16,500
5,000
15,000
36,500
ns;rk,a
LokfeRo dks"k
iwth
tksM+k% ykHk
xSj pkyw nkf;Ro
nh?kZdkyhu .k
pkyw ns;rk,a
ysunkj
jkf'k
#-
12,000
4,500
16,500
5,000
15,000
vafdr dh rqyu&i=k
vk/kj ij)
ifjlaifk;k
15,000
nsunkj
cSad
jksdM+
15,500
5,000
1,000
o
n
fuEu enksa dks fu"iknu vkSj rjyrk ds vk/kj ij rqyu&i=k esa n'kkZ;saA lkFk
gh rdZlaxr 'kh"kZ ds varxZr~ lewghdj.k djsa%
ns;rk,
nh?kZdkyhd .k
cSad vf/fod"kZ
ns; foi=k
LokfeRo iwth
y?kqdkyhu .k
fofo/ ysunkj
jkf'k
#-
36,500
ifjlaifk;k
edku
gLrLFk jksdM+
cSad esa tek jksdM+
izkI; foi=k
fofo/ nsunkj
Hkwfe
eky dh laifk
dk;Z izxfr ij
dPpk eky
d
e
h
s
T
i
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R
b
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u
C
p
N re
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b
o
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t
fp=k 9.10 ([k) : fu"iknu ds vk/kj ij rqyu&i=k dk fuekZ.k
5,000
1,000
36,500
36,500
386
mnkgj.k
uhps nh x;h lwpukvksa ds vk/kj ij o"kZ 31 ekpZ 2006 dh lekfIr ds fy, O;kikfjd vkSj ykHk o gkfu
[kkrk rS;kj djsaA
[kkrksa ds uke
jkf'k
#-
eky dh <qykbZ
;
fcosQ gq, eky dh <qykbZ
fofuekZ.k O;;
foKkiu
mRikn 'kqYd
iQSDVjh fotyh
nsunkj
ysunkj
xksnh ,oa fudklh O;;
Mkd ,oa rkj
vkx chek dk Hkqxrku
isVsaV
vk;dj
dk;kZy; O;;
8,000
3,500
[kkrksa ds uke
gLrLFk jksdM+
cSad vf/fod"kZ
eksVj dkj
vkgj.k
vaosQ{k.k 'kqYd
IykaV
IykaV dh ejEer
tek eky dh lekfIr
; okilh
; ij deh'ku
O;kikfjd O;;
fuos'k
fuos'k ij C;kt
iwth
fo; okilh ij gkfu
fo; 'kqYd dk Hkqxrku
cV~Vk
; ij cV~Vk
jkf'k
#-
61,000
5,200
800
3,600
12,000
24,000
7,200
8,000
2,700
1,53,900
2,200
76,000
1,60,000
2,000
3,200
30,000
4,500
1,00,000
5,20,000
12,000
2,700
3,400
uke
O;;@gkfu
o
n
; okilh ij gkfu
; ij deh'ku
; eky dh <qykbZ
fofuekZ.k O;;
iQSDVjh dk fo|qrhdj.k
xksnh ,oa fudklh O;kt
ldy ykHk vk@ys
jkf'k
#-
1,60,000
2,000
vkxe@vf/ykHk
tek
jkf'k
#-
5,20,000
8,000
42,000
4,400
5,200
2,98,400
5,20,000
d
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h
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T
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R
b
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u
C
p
N re
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b
o
t
t
42,000
7,000
6,000
4,400
80,000
2,500
30,000
60,000
5,20,000
387
fokh; fooj.k 1
fo; ij <qykbZ
foKkiu
mRikn 'kqYd
Mkd vkSj rkj
vkx chek dk Hkqxrku
dk;kZy; O;;
vkWfMV 'kqYd
IykaV dh ejEer
vkdfLed O;kikj O;;
vk;dj Hkqxrku
cV~Vk
fuoy ykHk
(iwth [kkrs esa gLrkarfjr)
3,500
7,000
6,000
800
3,600
7,200
2,700
2,200
3,200
12,000
T
i
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R
b
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C
p
N re
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b
o
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31
ns;rk,
3,06,300
cSad vf/fod"kZ
ysunkj
iwth
tksM+k% ykHk
30,000
61,000
1,00,000
2,55,400
3,55,400
?kVk;k% vkgj.k
(8,000)
3,47400
?kVk;k% dj
(24,000)
o
n
ifjlaifk;k
gLrLFk jksdM+
nsunkj
vafre LVkWd
fuos'k
eksVj dkj
IykaV
isVsaV
jkf'k
#2,500
80,000
76,000
30,000
60,000
1,53,900
12,000
3,23,400
4,14,400
d
e
h
s
2,700
2,55,400
3,06,300
mnkgj.k
2,98,400
4,500
3,400
4,14,400
fuEufyf[kr 'ks"k dh lgk;rk ls O;kikj vkSj ykHk&gkfu [kkrk rFkk rqyu&i=k rS;kj dhft, tcfd o"kZ dk
var 31 ekpZ] 2006 dks gksrk gSA
388
[kkrksa ds uke
jkf'k
#-
izkjafHkd LVkWd
;
fo;
okilh (uke)
okilh (tek)
iQSDVjh fdjk;k
lhek 'kqYd
dks;yk] xSl] vkSj mtkZ
osru vkSj etnwjh
cV~Vk (uke)
deh'ku (tek)
Mwcr .k
Mwcr .k dh iqu% izkfIr
f'k{kqrk izhfe;e
mRiknu O;;
iz'kklfud O;;
<qykbZ
15,310
82,400
256,000
4,000
2,400
18,000
11,500
6,000
36,600
[kkrksa ds uke
iwth
vkgj.k
fofo/ nsunkj
fofo/ ysunkj
kl
pSfjVh
jksdM+ 'ks"k
cSad 'ks"k
cSad 'kqYd
LFkkiuk O;;
IykaV
iV~Vs dk Hkou
fch dj laxzg.k
[;kfr
isVsUV~l
VsMekdZ
.k (tek)
.k ij C;kt
jkf'k
#2,50,000
48,000
57,000
500
4,460
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
7,500
1,200
5,850
2,000
4,800
2,600
5,000
8,700
4,000
180
3,600
42,000
1,50,000
2,000
20,000
10,000
5,000
25,000
3,000
uke
O;;@gkfu
o
n
izkjafHkd LVkWd
;
?kkVk;k% okilh
iQSDVjh fdjk;k
lhek 'kqYd
dks;yk] xSl] mQtkZ
osru vkSj etnwjh
mRiknu O;;
<qykbZ
ldy ykHk vk@ys
jkf'k
#-
15,310
82,400
(2,400)
vkxe@vf/ykHk
fo;
?kkVk;k% okilh
tek
jkf'k
#-
2,56,000
(4,000) 2,52,000
80,000
18,000
11,500
6,000
36,600
2,600
vafre LVkWd
25,400
8,700
98,690
2,77,400
d
e
12,000
4,200
2,77,400
389
fokh; fooj.k 1
7,500
cV~Vk (uke)
Mwcr .k
iz'kklfud O;;
kl
nku
cSad 'kqYd
LFkkiuk O;;
.k ij C;kt
fuoy ykHk
(iwth [kkrs esa gLrkarfjr)
5,850
5,000
4,200
500
180
1,200
2,000
4,800
3,600
3,000
76,860
T
i
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R
b
E
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C
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N re
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b
o
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31
ns;rk,a
foh dj dh izkfIr
fofo/ ysunkj
.k
iwth
tksM+k% fuoy ykHk
jkf'k ifjlaifk;k
#-
2,50,000
76,860
3,26,860
?kVk;k% vkgj.k
1,06,690
2,000
12,000
25,000
(48,000)
2,78,860
jksdM+ 'ks"k
cSad 'ks"k
fofo/ nsunkj
vafre LVkWd
fdjk;s ij fy;k x;k Hkou
IykaV
isVsUV~l
[;kfr
VsMekdZ
3,17,860
jkf'k
#-
4,460
4,000
57,000
25,400
1,50,000
42,000
10,000
5,000
20,000
3,17,860
izkjafHkd izfo"V
rqyu&i=k esa foHkUu [kkrksa osQ 'ks"kksa dks ,d fokh; l=k ls nwljs fokh; l=k esa yk;k tkrk gSA okLro esa
,d fokh; l=k esa rqyu&i=k osQ izkjafHkd ryiV dks vxys fokh; l=k esa ys tkrs gSaA vxys o"kZ bu
izkjafHkd izfof"V;ksa }kjk bu [kkrksa dh 'kq:vkr dks rqyu&i=k esa fy;k tkrk gSA
fp=k 9.10 (x) esa iznf'kZr rqyu&i=k }kjk fuEu izdkj ls izkjafHkd izfof"V;ksa dks fy[kk tk;sxkA
o
n
d
e
h
s
1,06,690
9.7
98,690
:-
iQuhZpj [kkrk
uke
15,000
nsunkj [kkrk
cSad [kkrk
udn [kkrk
uke
uke
uke
15,500
5,000
1,000
390
iwth [kkrs ls
10% nh?kZdkyhu .k [kkrk ls
ysunkj [kkrk ls
5,000
15,000
d
e
cSad vf/fod"kZ
izkI; foi=k
iwthxr O;;
vkarfjd <qykbZ
cSadLFk jksdM+
vafre LVkWd
pkyw ns;rk,
fdjk;k
; okilh
kl
izkIr cV~Vk
O;kikj O;;
fokh; fooj.k
HkkM+ k
ldy gkfu
iwth ij C;kt
fuoy gkfu
rjyrk vk/kj
vk;xr O;;
osru
fo; okilh
h
s
T
i
l
R
b
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u
C
p
N re
e
b
o
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t
o
n
1.
rqyu&i=k
ns;&foi=k
iwth
iwth izkfIr;k
ckg~; <qykbZ
vafre izfof"V;k
pkyw ifjlaifk;k
; okilh
fo; okilh
vkxe O;;
iznk cV~Vk
jks d M+
iQSDVjh O;;
LFkk;h ifjlaifk;k
ldy ykHk
vk; dj
vkgj.k ij C;kt
fuoy ykHk
fu"iknu vk/kj
vkxe izkfIr
fo;
echdj.k ,oa lewghdj.k
fokh; fooj.kkssa dk vFkZ o mi;ksfxrk rFkk mlosQ izdkj% ryiV ij lgefr osQ mijkUr ,d
O;kikfjd izfr"Bku viuk fokh; fooj.k rS;kj djrk gSA fokh; fooj.k og fooj.k gS tks fdlh
O;kikfjd izfr"Bku dh izf;k ij vkorhZ; izfrosnu izLrqr djrk gS rFkk fn;s x;s le;kof/ es
vius ms';ksa dh izkfIr dks iznf'kZr djrk gSA fokh; fooj.k esa] O;kikfjd o ykHk rFkk gkfu]
rqyu&i=k vkSj vU; fooj.kksa osQ lkFk O;k[;ku osQ uksV tks mlosQ izeq[k Hkkx gksrs gSa] lekfgr gksrs
gSaA fokh; fooj.k ls izkIr lwpuk, O;kikj izf;k dh ;kstuk vkSj fu;a=k.k rFkk mlosQ izca/u esa
lgk;d gksrh gSA fokh; fooj.k ysunkj 'ks;jgksYMj] izfr"Bku osQ deZpkfj;ksa osQ fy;s Hkh mi;ksxh
gksrk gSA
391
fokh; fooj.k 1
2.
3.
O;kikfjd ykHk vkSj gkfu [kkrksa dh rS;kjh rFkk mldk vFkZ o mi;ksfxrk% ykHk vkSj gkfu [kkrs
fdlh O;kikfjd bdkbZ osQ }kjk fn;s x;s le; esa fd;s x;s O;kikfjd ls f;kvksa esa vftZr ykHk
;k gkfu dks iznf'kZr djrk gSA O;kikfjd rFkk ykHk vkSj gkfu [kkrk] fdlh fn, x;s le; esa fd;s
x;s O;kikfjd laf;kvksa osQ 'kq ifj.kke dks fuf'pr djus osQ fy;s] vko';d gSA ykHk o gkfu
[kkrk vkxe O;; vkSj gkfu;ksa ds en dks uke (MsfoM) dh rjiQ iznf'kZr djrk gS tcfd ykHk
rFkk ldy ykHk ds en dks tek (sfMV) dh rjiQ iznf'kZr djrk gS O;kikfjd o ykHk vkSj
gkfu [kkrs dh rS;kjh ds fy;s vafre izfof"V;ksa O;; vkSj vkxe ds enksa dks rqyu [kkrs esa gLrkarfjr
djus osQ fy;s ntZ fd;k tkrk gSA ykHk o gkfu [kkrs ds }kjk fn[kk;s x;s fuoy ykHk o gkfu dks
iwth [kkrs esa gLrkarfjr dj fn;k tkrk gSA
rqyu&i=k dk vFkZ] xq.k] mi;ksfxrk rFkk lajpuk% rqyu&i=k fdlh O;kikfjd izfr"Bku dh
ifjlaifk;ksa rFkk nkf;Roksa dks n'kkZus okyk ,d fooj.k gS tks mldh vkfFkZd voLFkk dks iznf'kZr
djrk gSA fdlh nh x;h frfFk esa rqyu&i=k esa ekStwn lwpuk,a ml frfFk osQ fy;s gh lR; gksrh gSA
rqyu&i=k vafre [kkrs dk ,d Hkkx gS ijarq ;g [kkrk ugha gS] ;g dsoy ,d fooj.k gSA rqyu&i=k
esa ifjlaifk;ksa dk ;ksx ges'kk nkf;Ro ds cjkcj gksrk gSA ;s [kkrk osQ lehdj.k dks iznf'kZr djrk
gSA fdlh O;kikj dh vkfFkZd fLFkfr rFkk mlosQ ifjlaifk;ksa o nkf;Roksa dks izd`fr rFkk ewY; dks
tkuus osQ fy;s rqyu&i=k ij iznf'kZr fd;k tkrk gSA ;s lHkh [kkrs tks fd ykHk o gkfu [kkrs dks
cuk;s tkus rd can ugha gq, gSa os rqyu&i=k ij iznf'kZr fd;s tkrs gSaA rqyu&i=k ij fn;s x;s
ifjlaifk;ksa o nkf;Roksa dks rjyrk osQ e esa vFkok fLFkjrk ds e gksrs gSaA
h
s
T
i
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R
b
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p
N re
e
b
o
t
t
vH;kl
y?kq mkjh;
1.
2.
3.
4.
5.
fokh; fooj.kksa dks rS;kj djus ds fy;s D;k ms'; gksrs gSa \
O;kikfjd rFkk ykHk vkSj gkfu [kkrk dks rS;kj djus osQ D;k ms'; gSa \
csps x;s lkeku dh ykxr dh vko/kj.kkvksa dh O;k[;k djsa\
,d rqyu&i=k D;k gS\ blds xq.k D;k gksrs gSa\
iwth rFkk vkxe O;; osQ e; D;k Hksn gSa vkSj uhps fn;s x;s dFkuksa osQ fooj.k esa dkSu ls dFku
iwth vFkok vkxe O;; enksa ds gS&
(v) iwjkus Hkou ds ; osQ ckn mls mi;ksx gsrq rS;kj djus osQ fy;s mldh ejEer rFkk liQsnh
ij O;;A
(c) ljdkj osQ vns'kkuqlkj ,d flusek gky esa ,d ls vf/d fudkl cukus ij vk;k O;;A
(l) Hkou dks [kjhnrs le; fn;s x;s iathdj.k 'kqYd
(n) pk; osQ ckxu dh ns[kHkky ij vk;k O;;] tks pkj lky osQ ckn pk; dk mRiknu djsxkA
(/) la;a=k ij vk;k klA
(;) ,d IysViQkeZ ftl ij e'khu dks yxkus esa vk; O;;A
(j) foKkiu ij fd;k x;k O;; ftldk ykHk pkj lky rd vk;sxkA
izpkyu ykHk D;k gS\
o
n
6.
d
e
392
fokh; fooj.k D;k gksrs gSa\ ;s D;k lwpuk, iznku djrs gSa\
vafre izfof"V;ka D;k gksrh gS\ vafre izfof"V;ksa osQ pkj mnkgj.k nsaA
rqyu&i=k dh mi;ksfxrk dh O;k[;k djsaA
laifk o nkf;Roksa osQ eogh dj.k o lewghdj.k dk D;k vFkZ gSA rqyu&i=k dks fdl izdkj ec
fd;k tk ldrk gSA bldh O;k[;k djsaA
vafdd iz'u
uhps fn;s x;s 'ks"kksa dks lhEeh o foEeh fy- dh iqLrd ls fy;k x;k gSA 31 ekpZ 2003 dks lekIr
gq, [kkrs o"kZ ds fy;s] ldy ykHk dh x.kuk djsaA
#vafre LVkWd
2,50,000
,d lky esa 'kq fo;
40,00,000
,d lky esa 'kq ;
15,00,000
izkjafHkd LVkWd
15,00,000
izR;{k O;;
30,000
(mkj% ldy ykHk 11,70,000 #-)
2.
eS- vkgwtk vkSj uUnk dh iqLrdksa ls uhps fn;s x;s 'ks"kksa dks fy;k x;k gSA jkf'k dh x.kuk djsaA
(v) cspus osQ fy;s miyC/ eky dh ykxr
(c) ,d lky esa csps x;s eky dh ykxr
(l) ldy ykHk
#izkjafHkd LVkWd
25,000
m/kj ;
7,50,000
udn ij ;
3,00,000
m/kj fo;
12,00,000
udn fo;
4,00,000
etnwjh
1,00,000
osru
1,40,000
vafre LVkWd
30,000
fo; okilh
50,000
; okilh
10,000
(mkj% (v) 11,65,000 #- (c) 11,35,000 #- (l) 4,15,000 #-)
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
o
n
d
e
h
s
1.
393
fokh; fooj.k 1
3.
4.
5.
31
ekpZ 2005 dks lekIr gksus okys o"kZ osQ fy;s eS- jktho ,.M lUl dh iqLrdksa ls fy;s x;s 'ks"kksa
d vk/kj ij ldy ykHk rFkk izpkyu ykHk dh jkf'k dh x.kuk djsaA
#izkjafHkd LVkWd
50,000
fuoy fo;
11,00,000
fuoy ;
6,00,000
izR;{k O;;
60,000
iz'kklfud O;;
45,000
fch o forj.k O;;
65,000
vkx }kjk gkfu
20,000
vafre LVkWd
70,000
(mkj% ldy ykHk 4,60,000 #- izpkyu ykHk 3,50,000 #-)
eS- vjksjk o lapnsok us 2005-06 esa izpkyu ykHk 17,00,000 #- vftZr fd;k FkkA bldh vizpkyu
vk; 1,50,000 #- rFkk v&izpkyu O;; 3,75,000 #- FkhA dEiuh }kjk izkIr fuoy ykHk dh x.kuk
djsaA
(mkj% fuoy ykHk 14,75,000 #-)
31 ekpZ 2005 dks eS- Hkksyk ,.M lUl osQ ryiV ls fuEufyf[kr dks fy;k x;k gSA
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
[kkrs dk uke
izkjafHkd LVkWd
;
fo;
( dsoy
6.
d
e
izklafxd ensa)
uke
#-
tek
#-
2,00,000
8,10,000
10,10,000
10,10,000
10,10,000
bl frfFk dk vafre LVkWd dk ewY; 3,00.000 #- FkkA vki vko';drkuqlkj jkstukepk izfo"V;ksa
dks ntZ djsa vkSj mijksDr enksa dh O;kikfjd vkSj ykHk o gkfu rFkk rqyu&i=k dks eS- Hkksyk ,.M
lUl osQ fy;s dSls rS;kj djsaxsA
31 ekpZ 2005 dks O;kikfjd vkSj ykHk o gkfu rFkk rqyu&i=k rS;kj djsaA
[kkrs dk uke
jkf'k
[kkrs dk uke
jkf'k
##e'khujh
27,000
iwth
60,000
fofo/ nsunkj
21,600
ns; foi=k
2,800
vkgj.k
2,700
fofo/ ysunkj
1,400
;
58,500
fo;
73,500
etnwjh
15,000
o
n
394
7.
600
1,350
450
4,500
6,000
(mkj% ldy ykHk 15,950 #-] fuoy ykHk 14,000 #-] rqyu&i=k dk ;ksx 75,500 #-)
31 ekpZ 2005 dks eS- jke dh iqLrdksa ls fuEufyf[kr ryiV dks fy;k x;k gS bl frfFk ds vuqlkj
vki O;kikfjd o ykHk vkSj gkfu [kkrk rFkk rqyu&i=k dks rS;kj djsaxsA
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
[kkrs dk uke
nsunkj
;
dks;yk xSl o ikuh
iQSDVjh etnwjh
osru
fdjk;k
cV~Vk
foKkiu
vkgj.k
.k
[kqnjk jksdM+
; okilh
e'khujh
Hkwfe o Hkou
vk; dj
iQuhZpj
jkf'k
#-
12,000
50,000
6,000
11,000
9,000
4,000
3,000
500
1,000
6,000
[kkrs dk uke
f'k{kqrk izhfe;e
.k
cSad vf/fod"kZ
fo;
ysunkj
iwth
jkf'k
#-
5,000
10,000
1,000
80,000
13,000
20,000
500
1,000
5,000
10,000
100
9,900
(mkj% ldy ykHk 12,000 #-] fuoy ykHk 500 #-] rqyu&i=k dk ;ksx & 43,400 #-)
o
n
8.
31
ekpZ 2005 dks fuEufyf[kr ryiV tks eatw pkoyk dk gSA blh frfFk ds vuqlkj vki bldh
O;kikfjd vkSj ykHk o gkfu [kkrk vkSj rqyu&i=k dks rS;kj djsaxsA
[kkrs dk uke
izkjafHkd LVkWd
; o fo;
d
e
uke
jkf'k
#-
tek
jkf'k
#-
10,000
40,000
80,000
395
fokh; fooj.k 1
200
6,000
4,000
okifl;k
mRiknd etnwjh
xksnh ,oa fudklh
nku o pank O;;
forj.k oSu O;;
fctyh
fch dj laxzg.k
Mwcr .k
fofo/ vk;
Hkou dk fdjk;k
jk;YVh
iwth
vkgj.k
ysunkj vkSj nsunkj
jksdM+
fuos'k
isVsaV
Hkwfe o e'khujh
9.
600
600
6,000
500
d
e
1,000
600
6,000
2,000
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
4,000
40,000
2,000
6,0000
3,000
6,000
4,000
43,000
7,000
(mkj% ldy ykHk 18,400 #-] fuoy ykHk 18,700 #-] rqyu&i=k dk ;ksx & 64,700 #-)
31 ekpZ 2005 dks fuEufyf[kr ryiV tks feLVj nhid dk gSA bl frfFk ds vuqlkj vki bldk
O;kikfjd o ykHk vkSj gkfu [kkrk rFkk rqyu&i=k rS;kj djsaxsA
[kkrs dk uke
vkgj.k
chek
lkekU; O;;
fdjk;k o dj
iQSDVjh o fctyh
;k=k O;;
gLrLFk jksdM+
izkI; foi=k
fofo/ nsunkj
iQuhZpj
IykaV o e'khujh
izkjafHkd LVkWd
o
n
uke
jkf'k
#-
36,000
3,000
29,000
14,400
2,800
7,400
12,600
5,000
1,04,000
16,000
1,80,000
40,000
[kkrs dk uke
iwth
ns; foi=k
ysunkj
izkIr cV~Vk
; okilh
fo;
tek
jkf'k
#-
2,50000
3,600
50,000
10,400
8,000
4,40,000
396
1,60,000
6,000
7,200
1,600
84,000
(mkj% ldy ykHk 1,83,000 #-] fuoy ykHk 85,000 #-] rqyu&i=k dk ;ksx 3.52,600 #-)
10. 31 ekpZ 2005 dks fuEufyf[kr fn;s x;s fooj.k ls O;kikfjd vkSj ykHk o gkfu [kkrk o rqyu&i=k
dks rS;kj djsaA
[kkrs dk uke
uke
tek
jkf'k
jkf'k
##-
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
; ,oa fo;
; okilh ,o fo; okilh
vkarfjd <qykbZ
ckg~; <qykbZ
b/u vkSj mtkZ
izkjafHkd LVkWd
Mwcr .k
nsunkj vkSj ysunkj
iwth
fuos'k
fuos'k ij C;kt
.k
ejEer
lkekU; O;;
etnwjh ,oa osru
Hkwfe o Hkou
gLrLFk jksdM+
fofo/ izkfIr;k
fch dj laxzg.k
o
n
d
e
53,000
3,52,000
9,600
5,60,000
12,000
7,000
3,360
24,800
57,600
9,950
1,31,200
48,000
3,48,000
32,000
3,200
16,000
2,400
17,000
28,800
2,88,000
32,000
160
8,350
(mkj% ldy ykHk 1,22,200 #-] fuoy ykHk 92,850 #-] dqy rqyu&i=k 5,13,200 #-)
11. 31 ekpZ 2005 dks feLVj ,- yky ds fuEufyf[kr ryiV ls O;kikfjd vkSj ykHk o gkfu [kkrk rFkk
rqyu&i=k dks rS;kj djsaA
397
fokh; fooj.k 1
[kkrs dk uke
tek
jkf'k
#-
16,000
67,600
4,600
1,12,000
3,200
1,400
2,400
600
31
600
1,800
4,000
200
8,800
4,000
8,000
5,200
65,000
6,000
16,000
50,000
15,000
ldy ykHk 40,000 #-] fuoy ykHk 27,000 #- rqyu&i=k dk ;ksx 1,03,200)
ekpZ 2005 dks eS- jks;y VsMlZ osQ fuEufyf[kr 'ks"kksa osQ }kjk O;kikfjd vkSj ykHk o gkfu [kkrk
rFkk rqyu&i=k dks rS;kj djsaA
uke 'ks"k
o
n
LVkWd
jks d M+
cSad
; ij <qykbZ
;
vkgj.k
etnwjh
e'khujh
nsunkj
jkf'k
#-
20,000
5,000
10,000
1,500
1,90,000
9,000
55,000
1,00,000
27,000
tek 'ks"k
fo;
ysunkj
ns; foi=k
iwth
d
e
h
s
1,400
10,000
T
i
l
R
b
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u
C
p
N re
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b
o
t
t
(mkj%
12.
uke
jkf'k
#-
jkf'k
#-
2,45,000
10,000
4,000
2,00,000
398
300
1,700
4,500
35,000
(mkj% ldy gkfu 13,500 #-] fuoy gkfu 20,000 #-] rqyu&i=k dk ;ksx 1,35,000 #-)
13. 31 ekpZ 2005 dks eS- uhek VsMlZ osQ fooj.kksa ls O;kikfjd vkSj ykHk o gkfu [kkrk dks rS;kj djsaA
[kkrs dk uke
uke
jkf'k
#-
[kkrs dk uke
23,000
16,930
1,000
3,300
1,64,000
1,820
9,000
2,10,940
1,610
1,100
fo;
chek
izkI; foi=k
cSad vf/fod"kZ
ysunkj
iwth
; okilh
1,80,000
8,000
2,520
4,720
8,000
2,36,000
1,910
250
300
1,000
3,000
3,900
16,000
(mkj% ldy ykHk 17,850 #-] fuoy ykHk 10,590 #-] rqyu&i=k dk ;ksx 2,69,830 #-)
14. 31 ekpZ 2005 dks eS- uhyw lkM+h dh fuEufyf[kr 'ks"kksa ls O;kikfjd vkSj ykHk o gkfu [kkrk rFkk
rqyu&i=k dks rS;kj djsaA
[kkrs dk uke
uke
[kkrs dk uke
tek
jkf'k
jkf'k
##-
o
n
izkjafHkd LVkWd
;
vkarfjd <qykbZ
10,000
78,000
2,500
osru
iwth
C;kt
d
e
h
s
T
i
l
R
b
E
u
C
p
N re
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b
o
t
t
Hkou
IykaV
vkarfjd <qykbZ
etnwjh
;
; okilh
izkjafHkd LVkWD
e'khujh
chek
C;kt
Mwcr .k
Mkd
cV~Vk
osru
nsunkj
vafre LVkWd
(31 ekpZ 2006 dks )
tek
jkf'k
#-
2,28,000
70,000
7,000
399
fokh; fooj.k 1
osru
deh'ku
etnwjh
fdjk;k o dj
ejEer
nwjHkk"k O;;
oS/kfud O;;
fofo/ O;;
gLrLFk jksdM+
nsunkj
e'khujh
fuos'k
vkgj.k
30,000
10,000
11,000
2,800
5,000
8,000
28,000
2,370
deh'ku
ysunkj
ns; foi=k
1,400
1,500
2,500
12,000
30,000
h
s
T
i
l
R
b
E
u
C
p
N re
e
b
o
t
t
31
60,000
90,000
18,000
izkjafHkd LVkWd
; o fo;
fo; okilh
iwth
deh'ku
ysunkj
cSad vf/fod"kZ
gLrLFk jksdM+
iQuhZpj
nsunkj
IykaV
; ij <qykbZ
etnwjh
fdjk;k
Mwcr .k
vkgj.k
ys[ku lkexzh
o
n
d
e
uke
jkf'k
#-
tek
jkf'k
#-
50,000
3,50,000
4,21,000
5,000
3,00,000
4,000
1,00,000
28,000
32,000
1,28,000
1,40,000
60,000
12,000
8,000
15,000
7,000
24,000
6,000
400
;k=kk O;;
chek
cV~Vk
dk;kZy; O;;
d
e
31
h
s
T
i
l
R
b
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b
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